§ 33-205. Ad valorem tax levy; special assessment.

(a)

Ad valorem taxes. A local government neighborhood improvement district created pursuant to this article shall exercise the levy of an ad valorem tax up to two (2) mills annually as authorized by F.S. § 163.506(c), after a petition containing the signatures of forty (40) percent of the electors of a residential neighborhood district or twenty (20) percent of the property owners of a business neighborhood improvement district is presented to the board of county commissioners. The petition shall state that the purpose of calling a referendum is to determine whether an ad valorem tax of up to two (2) mills shall be levied. Upon approval by a supermajority of the board of county commissioners, the question of the possible exercise of such a levy shall be approved through a referendum submitted to the freeholders of the geographical area encompassed by the district. The referendum required by this section shall be conducted as provided in subsection (c) of this section.

(b)

Special assessments. A local government neighborhood improvement district created pursuant to this article shall exercise the levy of special assessments as authorized by F.S. § 163.506(d). Special assessments as authorized herein may be levied only after a petition containing the signatures of forty (40) percent of the electors of a residential neighborhood district or twenty (20) percent of the property owners of a business neighborhood improvement district is presented to the board of county commissioners. The petition shall state that the purpose of calling a referendum is to determine whether a special assessment of up to five hundred dollars ($500.00) shall be levied. The district shall exercise the levy of a special assessment only upon the supermajority vote of the board of county commissioners and after the question of the possible exercise of such a levy has been approved by a referendum adopted by a majority of the registered voters residing in the district in accordance with F.S. § 163.514(16). However, in a district that encompasses an area of more than seventy-five (75) percent non-residential properties, the referendum approval required by F.S. § 163.514(16), shall be approved by a majority of freeholders located in the district. For such districts, the supervisor of elections shall certify the resolution and compile a list of the names and last known addresses of the freeholders in the neighborhood improvement district from the tax assessment roll of Orange County as of December 31 in the year preceding the year in which the resolution was adopted using substantially the same procedure as provided by F.S. § 163.514(16). Any reference to "electors" or "registered voters" in F.S. § 163.514(16), shall be interpreted to mean "freeholders" for purposes of conducting the referendum required for these districts containing more than seventy-five (75) percent non-residential properties.

(c)

Referendum. Upon a supermajority vote of the board of county commissioners, the levy of an ad valorem tax on real and personal property of up to two (2) mills annually is hereby conditioned on approval by referendum as described in this section.

(1)

Within forty-five (45) days following the date the board of county commissioners adopts a resolution calling for a referendum pursuant to this section, the supervisor of elections shall certify the resolution and compile a list of the names and last known addresses of the freeholders in the neighborhood improvement district from the tax assessment roll of Orange County as of December 31 in the year preceding the year in which the resolution was adopted. Except as otherwise provided in this section, the list shall constitute the registration list for the purposes of the freeholders' referendum required under this section.

(2)

Within forty-five (45) days after compilation of the freeholders' registration list pursuant to subsection (1), the supervisor of elections shall notify each such freeholder of the general provisions of this section, including the taxing authority and the date of the upcoming referendum, and the method provided for submitting corrections to the registration list if the status of the freeholder has changed since the compilation of the tax rolls. Notification shall be by United States mail and, in addition thereto, by publication one (1) time in a newspaper of general circulation in Orange County, Florida.

(3)

Any freeholder whose name does not appear on the tax rolls compiled pursuant to subsection (1) may register to vote on the referendum with the supervisor of elections. The registration list shall remain open for seventy-five (75) days after the resolution calling for the referendum.

(4)

Within fifteen (15) days after the closing of the registration list, the supervisor of elections shall send a ballot to each registered freeholder at his or her last known mailing address by first-class United States mail. The ballot shall include:

a.

A description of the general provisions of this section;

b.

The assessed value of the freeholder's property;

c.

The percent of the freeholder's interest in such property; and

d.

Immediately following the information, the following:

"Do you favor authorizing the ___________ Neighborhood Improvement District to levy up to 2 mills of ad valorem taxes by the district?

...Yes, authorizing the levy of up to 2 mills of ad valorem taxes by the district.

...No, against authorizing the levy of up to 2 mills of ad valorem taxes by the district.

(5)

Ballots shall be returned by United States mail or by personal delivery.

(6)

All ballots received within one hundred and twenty (120) days after adoption of the resolution shall be tabulated by the supervisor of elections, who shall certify the results thereof to the board of county commissioners no later than five (5) days after the one hundred and twenty (120) day period.

(7)

The freeholders shall be deemed to have approved the authority to levy an ad valorem tax on real and personal property of up to two (2) mills annually at such time as the supervisor of elections certifies to the board of county commissioners that approval has been given by freeholders representing in excess of fifty (50) percent of the assessed value of the property within the district.

(8)

The supervisor of elections shall enclose with each ballot sent pursuant to this paragraph two (2) envelopes, a secrecy envelope, into which the freeholder shall enclose the marked ballot; and a mailing envelope, into which the freeholder shall then place the secrecy envelope, which shall be addressed to the supervisor of elections. The back side of the mailing envelope shall bear a certificate in substantially the following form:

NOTE: PLEASE READ INSTRUCTIONS CAREFULLY BEFORE MARKING BALLOT AND COMPLETING VOTER'S CERTIFICATE

VOTER'S CERTIFICATE

I, ___________ am a duly qualified and registered freeholder of the ___________ Neighborhood Improvement District; and I am entitled to vote this ballot. I do solemnly swear or affirm that I have not and will not vote more than one ballot in this election. I understand that failure to sign this certificate and have my signature witnessed will invalidate my ballot.

___________(Voter's Signature)

NOTE: YOUR SIGNATURE MUST BE WITNESSED BY ONE WITNESS 18 YEARS OF AGE OR OLDER AS PROVIDED IN THE INSTRUCTION SHEET.

I swear or affirm that the elector signed this voter's certificate in my presence.

___________(Signature of Witness)

___________(Address)
___________ (City/State)

(9)

The certificate shall be arranged on the back of the mailing envelope so that the lines for the signatures of the freeholder and the attesting witness are across the seal of the envelope; however, no statement shall appear on the envelope which indicates that a signature of the freeholder or witness shall execute the certificate on the envelope.

(10)

The supervisor of elections shall enclose with each ballot sent to a freeholder pursuant to this section separate printed instructions in substantially the following form:

READ THESE INSTRUCTIONS CAREFULLY BEFORE MARKING BALLOT.

1.

VERY IMPORTANT. In order to ensure that your ballot will be counted, it should be completed and returned as soon as possible so that it can reach the supervisor of elections no later than 7 p.m. on the (final day of the 120-day period given here).

2.

Mark your ballot in secret as instructed on the ballot.

3.

Place your marked ballot in the enclosed secrecy envelope.

4.

Insert the secrecy envelope into the enclosed mailing envelope, which is addressed to the supervisor of elections.

5.

Seal the mailing envelope and completely fill out the Voter's Certificate on the back of the mailing envelope.

6.

VERY IMPORTANT. Sign your name on the line provided for "(Voter's Signature)."

7.

VERY IMPORTANT. In order for your ballot to be counted, it must include the signature and address of a witness 18 years of age or older affixed to the voter's certificate.

8.

Mail, deliver, or have delivered the completed mailing envelope. Be sure there is sufficient postage if mailed.

(Ord. No. 90-23, § 5, 9-17-90; Ord. No. 2015-10 , § 2, 6-30-15)